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<h1>Assam Extends GSTR-4 Filing Deadline for FY 2020-21 to May 31, 2021 u/s 148 of GST Act 2017.</h1> The Government of Assam, through its Finance (Taxation) Department, issued a notification under the authority of the Governor to amend a previous notification from June 2019. This amendment extends the deadline for filing FORM GSTR-4 for the financial year 2020-21 to May 31, 2021. The notification is retroactively effective from April 30, 2021, and was officially issued on May 1, 2021. The directive is based on the powers granted by section 148 of the Assam Goods and Services Tax Act, 2017, following the recommendations of the Council.